<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Taisho" Lang="ja" LawType="ImperialOrder" Num="102" PromulgateDay="23" PromulgateMonth="5" Year="3">
  <PromulgateBody>
    <PromulgateStatement>朕明治三十九年勅令第二百六十五號中改正ノ件ヲ裁可シ玆ニ之ヲ公布セシム</PromulgateStatement>
    <ImperialSignature>御名御璽</ImperialSignature>
    <ApprovalDate>大正三年五月二十二日</ApprovalDate>
    <Signature>
      <MinisterialTitle>內閣總理大臣</MinisterialTitle>
      <MinisterialTitle>伯爵</MinisterialTitle>
      <Name>大隈重信</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>大藏大臣</MinisterialTitle>
      <Name>若槻禮次郞</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>勅令第百二號</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>明治三十九年勅令第二百六十五號中左ノ通改正ス</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第一條第一項第一種ニ左ノ九號ヲ加フ</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Item Num="5">
              <ItemTitle>五</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>結晶炭酸曹達</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>曹達灰</Sentence>
                </Column>
                <Column Num="3">
                  <Sentence>每百斤</Sentence>
                </Column>
                <Column Num="4">
                  <Sentence>金三十五錢</Sentence>
                </Column>
              </ItemSentence>
            </Item>
            <Item Num="6">
              <ItemTitle>六</ItemTitle>
              <ItemSentence>
                <Sentence>黃燐燐寸</Sentence>
              </ItemSentence>
              <Subitem1 Num="1">
                <Subitem1Title>甲</Subitem1Title>
                <Subitem1Sentence>
                  <Column Num="1">
                    <Sentence>硫黃ヲ用井タルモノ</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>阿膠</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>燐寸每百グロッス</Sentence>
                  </Column>
                  <Column Num="4">
                    <Sentence>金八錢</Sentence>
                  </Column>
                </Subitem1Sentence>
              </Subitem1>
              <Subitem1 Num="2">
                <Subitem1Title>乙</Subitem1Title>
                <Subitem1Sentence>
                  <Column Num="1">
                    <Sentence>其ノ他</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>同</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>同</Sentence>
                  </Column>
                  <Column Num="4">
                    <Sentence>金十二錢</Sentence>
                  </Column>
                </Subitem1Sentence>
              </Subitem1>
            </Item>
            <Item Num="7">
              <ItemTitle>七</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>人造絹絲製品（人造絹絲ノミヲ用井タルモノニ限ル）</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>人造絹</Sentence>
                </Column>
                <Column Num="3">
                  <Sentence>每百斤</Sentence>
                </Column>
                <Column Num="4">
                  <Sentence>金八十七圓九十錢</Sentence>
                </Column>
              </ItemSentence>
            </Item>
            <Item Num="8">
              <ItemTitle>八</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>硝子器</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>曹達灰</Sentence>
                </Column>
                <Column Num="3">
                  <Sentence>硝子器每百斤</Sentence>
                </Column>
                <Column Num="4">
                  <Sentence>金八錢四厘</Sentence>
                </Column>
              </ItemSentence>
            </Item>
            <Item Num="9">
              <ItemTitle>九</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>鑄鐵管</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>銑鐵</Sentence>
                </Column>
                <Column Num="3">
                  <Sentence>鑄鐵管每百斤</Sentence>
                </Column>
                <Column Num="4">
                  <Sentence>金八錢三厘</Sentence>
                </Column>
              </ItemSentence>
            </Item>
            <Item Num="10">
              <ItemTitle>十</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>琺瑯鐵器</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>金屬ヲ鍍セサル鐵板（有紋ノモノ及波形ノモノヲ除ク）</Sentence>
                </Column>
              </ItemSentence>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>厚〇、七ミリメートルヲ超エサルモノ</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>每百斤</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>金三十錢</Sentence>
                  </Column>
                </ListSentence>
              </List>
            </Item>
            <Item Num="11">
              <ItemTitle>十一</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>オルガン</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>護謨ヲ塗リ又ハ挿入シタル防水布（絹製又ハ絹入ノモノヲ除ク）</Sentence>
                </Column>
                <Column Num="3">
                  <Sentence>同</Sentence>
                </Column>
                <Column Num="4">
                  <Sentence>金五十七圓四十錢</Sentence>
                </Column>
              </ItemSentence>
            </Item>
            <Item Num="12">
              <ItemTitle>十二</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>ラムプ（送風機ヲ有スルモノ）</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>撥條</Sentence>
                </Column>
                <Column Num="3">
                  <Sentence>同</Sentence>
                </Column>
                <Column Num="4">
                  <Sentence>金十二圓</Sentence>
                </Column>
              </ItemSentence>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>金屬ヲ鍍セサル鋼線（徑一、五ミリメートルヲ超エタルモノ）</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>同</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>金一圓</Sentence>
                  </Column>
                </ListSentence>
              </List>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>エボナイト板</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>同</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>金三十五圓四十錢</Sentence>
                  </Column>
                </ListSentence>
              </List>
            </Item>
            <Item Num="13">
              <ItemTitle>十三</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>翫具</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>葉鐵</Sentence>
                </Column>
                <Column Num="3">
                  <Sentence>同</Sentence>
                </Column>
                <Column Num="4">
                  <Sentence>金七十錢</Sentence>
                </Column>
              </ItemSentence>
            </Item>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第一條第一項第二種中「菜子油」ヲ「菜子油又ハ芥子油」ニ、「菜子」ヲ「菜子又ハ芥子」ニ改メ第四號ノ次ニ左ノ六號ヲ加ヘ第五號ヲ第十一號、第七號ヲ第十三號、第八號ヲ第十四號トス</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Item Num="5">
              <ItemTitle>五</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>胡麻子油</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>胡麻子</Sentence>
                </Column>
                <Column Num="3">
                  <Sentence>同</Sentence>
                </Column>
                <Column Num="4">
                  <Sentence>金七十九錢</Sentence>
                </Column>
              </ItemSentence>
            </Item>
            <Item Num="6">
              <ItemTitle>六</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>落花生油</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>落花生</Sentence>
                </Column>
              </ItemSentence>
              <Subitem1 Num="1">
                <Subitem1Title>甲</Subitem1Title>
                <Subitem1Sentence>
                  <Column Num="1">
                    <Sentence>脫殼セサルモノ</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>同</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>金五十八錢</Sentence>
                  </Column>
                </Subitem1Sentence>
              </Subitem1>
              <Subitem1 Num="2">
                <Subitem1Title>乙</Subitem1Title>
                <Subitem1Sentence>
                  <Column Num="1">
                    <Sentence>其ノ他</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>同</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>金七十錢</Sentence>
                  </Column>
                </Subitem1Sentence>
              </Subitem1>
            </Item>
            <Item Num="7">
              <ItemTitle>七</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>小麥粉</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>小麥</Sentence>
                </Column>
                <Column Num="3">
                  <Sentence>同</Sentence>
                </Column>
                <Column Num="4">
                  <Sentence>金七十錢</Sentence>
                </Column>
              </ItemSentence>
            </Item>
            <Item Num="8">
              <ItemTitle>八</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>麥酒</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>麥芽</Sentence>
                </Column>
                <Column Num="3">
                  <Sentence>同</Sentence>
                </Column>
                <Column Num="4">
                  <Sentence>金二圓二十錢</Sentence>
                </Column>
              </ItemSentence>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>罎口用キャプシュール</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>每千箇</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>金三十五錢</Sentence>
                  </Column>
                </ListSentence>
              </List>
              <List>
                <ListSentence>
                  <Column Num="1">
                    <Sentence>コルク栓</Sentence>
                  </Column>
                  <Column Num="2">
                    <Sentence>每百斤</Sentence>
                  </Column>
                  <Column Num="3">
                    <Sentence>金九圓三十錢</Sentence>
                  </Column>
                </ListSentence>
              </List>
            </Item>
            <Item Num="9">
              <ItemTitle>九</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>苛性曹達又ハ重炭酸曹達</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>曹達灰</Sentence>
                </Column>
                <Column Num="3">
                  <Sentence>同</Sentence>
                </Column>
                <Column Num="4">
                  <Sentence>金三十五錢</Sentence>
                </Column>
              </ItemSentence>
            </Item>
            <Item Num="10">
              <ItemTitle>十</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>紙（機械抄ノモノニ限ル）</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>パルプ（メカニカルパルプヲ除ク）</Sentence>
                </Column>
                <Column Num="3">
                  <Sentence>同</Sentence>
                </Column>
                <Column Num="4">
                  <Sentence>金二十七錢</Sentence>
                </Column>
              </ItemSentence>
            </Item>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第一條第一項第二種第六號ヲ左ノ如ク改ム</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Item Num="12">
              <ItemTitle>十二</ItemTitle>
              <ItemSentence>
                <Column Num="1">
                  <Sentence>シャーツ、カラー、カフス又ハ婦人用下著</Sentence>
                </Column>
                <Column Num="2">
                  <Sentence>關稅定率法輸入稅表第二百九十八號ノ七ノ乙ニ屬スル單ニ漂白シタル綿織物（心地ヲ除ク）</Sentence>
                </Column>
              </ItemSentence>
              <List>
                <ListSentence>
                  <Sentence>百平方メートルニ付十キログラムヲ超エサルモノニシテ五ミリメートル平方內ニ於ケル經緯ノ絲數</Sentence>
                </ListSentence>
                <Sublist1>
                  <Sublist1Sentence>
                    <Column Num="1">
                      <Sentence>二十七ヲ超エ三十五ヲ超エサルモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>同</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金十六圓五十錢</Sentence>
                    </Column>
                  </Sublist1Sentence>
                </Sublist1>
                <Sublist1>
                  <Sublist1Sentence>
                    <Column Num="1">
                      <Sentence>三十五ヲ超エ四十三ヲ超エサルモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>同</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金十九圓五十錢</Sentence>
                    </Column>
                  </Sublist1Sentence>
                </Sublist1>
              </List>
              <List>
                <ListSentence>
                  <Sentence>百平方メートルニ付二十キログラムヲ超エサルモノニシテ五ミリメートル平方內ニ於ケル經緯ノ絲數</Sentence>
                </ListSentence>
                <Sublist1>
                  <Sublist1Sentence>
                    <Column Num="1">
                      <Sentence>二十七ヲ超エ三十五ヲ超エサルモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>同</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金十三圓五十錢</Sentence>
                    </Column>
                  </Sublist1Sentence>
                </Sublist1>
                <Sublist1>
                  <Sublist1Sentence>
                    <Column Num="1">
                      <Sentence>三十五ヲ超エ四十三ヲ超エサルモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>同</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金十六圓五十錢</Sentence>
                    </Column>
                  </Sublist1Sentence>
                  <Sublist2>
                    <Sublist2Sentence>
                      <Sentence>同表第二百九十八號ノ七ノ丙ニ屬スル染色又ハ捺染シタル綿織物（心地ヲ除ク）</Sentence>
                    </Sublist2Sentence>
                  </Sublist2>
                </Sublist1>
              </List>
              <List>
                <ListSentence>
                  <Sentence>百平方メートルニ付十キログラムヲ超エサルモノニシテ五ミリメートル平方內ニ於ケル經緯ノ絲數</Sentence>
                </ListSentence>
                <Sublist1>
                  <Sublist1Sentence>
                    <Column Num="1">
                      <Sentence>二十七ヲ超エ三十五ヲ超エサルモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>同</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金二十圓五十錢</Sentence>
                    </Column>
                  </Sublist1Sentence>
                </Sublist1>
                <Sublist1>
                  <Sublist1Sentence>
                    <Column Num="1">
                      <Sentence>三十五ヲ超エ四十三ヲ超エサルモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>同</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金二十三圓五十錢</Sentence>
                    </Column>
                  </Sublist1Sentence>
                </Sublist1>
              </List>
              <List>
                <ListSentence>
                  <Sentence>百平方メートルニ付二十キログラムヲ超エサルモノニシテ五ミリメートル平方內ニ於ケル經緯ノ絲數</Sentence>
                </ListSentence>
                <Sublist1>
                  <Sublist1Sentence>
                    <Column Num="1">
                      <Sentence>二十七ヲ超エ三十五ヲ超エサルモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>同</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金十七圓五十錢</Sentence>
                    </Column>
                  </Sublist1Sentence>
                </Sublist1>
                <Sublist1>
                  <Sublist1Sentence>
                    <Column Num="1">
                      <Sentence>三十五ヲ超エ四十三ヲ超エサルモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>同</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金二十圓五十錢</Sentence>
                    </Column>
                  </Sublist1Sentence>
                  <Sublist2>
                    <Sublist2Sentence>
                      <Sentence>同表第二百九十八號ノ九ノ丙ニ屬スル染色又ハ捺染シタル綿織物（心地ヲ除ク）</Sentence>
                    </Sublist2Sentence>
                  </Sublist2>
                </Sublist1>
              </List>
              <List>
                <ListSentence>
                  <Sentence>百平方メートルニ付二十キログラムヲ超エサルモノニシテ五ミリメートル平方內ニ於ケル經緯ノ絲數</Sentence>
                </ListSentence>
                <Sublist1>
                  <Sublist1Sentence>
                    <Column Num="1">
                      <Sentence>四十三ヲ超エタルモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>同</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金二十五圓八十錢</Sentence>
                    </Column>
                  </Sublist1Sentence>
                  <Sublist2>
                    <Sublist2Sentence>
                      <Sentence>同表第二百九十九號ノ五ノ丙ノ二ニ屬スル亞麻布（心地ヲ除ク）</Sentence>
                    </Sublist2Sentence>
                  </Sublist2>
                </Sublist1>
              </List>
              <List>
                <ListSentence>
                  <Sentence>百平方メートルニ付四十キログラムヲ超エサルモノニシテ五ミリメートル平方內ニ於ケル經緯ノ絲數</Sentence>
                </ListSentence>
                <Sublist1>
                  <Sublist1Sentence>
                    <Column Num="1">
                      <Sentence>三十ヲ超エタルモノ</Sentence>
                    </Column>
                    <Column Num="2">
                      <Sentence>同</Sentence>
                    </Column>
                    <Column Num="3">
                      <Sentence>金五十二圓</Sentence>
                    </Column>
                  </Sublist1Sentence>
                </Sublist1>
              </List>
            </Item>
          </NewProvision>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第一條第二項中「砂糖、大豆、荏胡麻子又ハ芥子ニ付テハ精製糖氷砂糖角砂糖棒砂糖其ノ他類似ノモノ、大豆油、荏胡麻子油又ハ菜子油」ヲ「第一種第五號ニ付テハ其ノ製造品中ニ存在スル炭酸曹達ノ量、第二種第一號乃至第十號ニ付テハ其ノ製造品」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第一條ノ二中「精製糖氷砂糖角砂糖棒砂糖其ノ他類似ノモノ、大豆油、荏胡麻子油又ハ菜子油」ヲ「第二種第一號乃至第六號ノ製造品」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第三條中「精製糖氷砂糖角砂糖棒砂糖其ノ他類似ノモノ」ヲ「第一號乃至第十號ノ製造品」ニ改メ「大豆油荏胡麻子油又ハ菜子油ニ付テハ其ノ製造ニ使用シタル輸入原料品ノ名稱及數量、」ヲ削ル</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第四條中「從價ヲ以テ定メラレタル第二種ノ製造品」ヲ「從價ヲ以テ定メラレタル製造品」ニ、「精製糖氷砂糖角砂糖棒砂糖其ノ他類似ノモノ」ヲ「第二種第一號乃至第十號ノ製造品」ニ改メ「大豆油荏胡麻子油又ハ菜子油ニ付テハ其ノ製造ニ使用シタル輸入原料品ノ名稱及數量、」ヲ削リ第一項但書ノ末尾ニ「ラムプノ送風機ヲ構成スル撥條ニ付亦同シ」ヲ加フ</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>第六條中「第七號」ヲ「第十三號」ニ、「第八號」ヲ「第十四號」ニ改ム</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>附　則</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>本令ハ大正三年六月一日ヨリ之ヲ施行ス</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>